JPS63184867A - Real estate classifying system - Google Patents

Abstract

PURPOSE:To automatically perform various classification processings by extracting user's peculiar data related to fixed property classification in accordance with contents of inputted variance information. CONSTITUTION:Least data to update a data base 7 is inputted to a variance information input part 1. Real estate management data is stored in the data base 7, and numerical operation is performed in a register data processing part 2. Original data for working and editing is registered in a user's peculiar data file 6. A classification information extracting part 3 uses variance information based on irregularly generated slips and fixed information, which is generated from the fixed property management business periodically executed by the data base where real estates are registered, to generate classifications. A classification information editing part 4 collects data of the classification information extracting part 3 and a register data processing part, and collected data is converted to data, which can be connected to financial account, by an automatic classification generating part 5.

Description

[Detailed Description of the Invention] [Industrial Application Field] The present invention relates to a fixed asset journal entry method in an accounting system.

[Conventional technology]

In the traditional fixed asset journal entry method, accounts are entered from an external keyboard or other input device or journal entries are generated in a limited pattern, so complete journal entries are not completed and are sent to an external system. Because secondary processing was required after outputting the data to be consolidated, it was only suitable for companies that only needed simple journal entries, that is, companies that did not have a chart of accounts for each organization or had only a few transfer journal entries.

[Problem that the invention seeks to solve]

The conventional method described above maintains a simple pattern in the system, outputs a standardized journal entry based on this pattern, and
The methods include manually re-entering the missing and corrected parts based on the output information, or increasing the number of patterns and complicating the contents of the journal entries to output a variety of journal entries. As for the latter, there is a deterioration in processing efficiency due to human errors due to increased manual intervention, that is, simple mistakes and increased number of checks when creating and posting journal entries, and in the case of the latter, as it becomes more like an individual response, This method has the disadvantage of requiring a large amount of memory for registering information.

[Means for solving problems]

The method of the present invention includes a type table that shows acquisition journal entries and depreciation journal entries for each fixed asset as accounts or expense items, an organization table that shows department divisions and characteristics for each business office, and an account or expense table that shows the differences between transfers, disposals, and sales. A transfer journal table showing expense items and an expense item table showing account items determined by expense items and department classifications are registered in advance in the file as user-specific data, and users can use them according to the contents of the input transaction information. It is characterized by being able to automatically perform various journal entry processes by extracting unique data.

Example J Next, the present invention will be explained with reference to the drawings.

FIG. 1 is a block diagram showing a journal generation device which is an embodiment of the present invention.

Referring to FIG. 1, this embodiment uses a variable information input section 1, a registered data processing section 2, a journal information extraction section 3, a journal information editing section 4, an automatic journal generation section 5, user-specific data 6, and a database 7. Become.

The variable information input unit 1 inputs the minimum data required to update the database 7 from an external online terminal or other input device in a format that can be imported into this device.6 The database 7 stores data for fixed asset management. The registered data processing unit 2 performs numerical calculations necessary for the database 7. This value is quoted as the amount in the journal information.

In the user-specific data file 6, original data (accounting-specific information shown in FIGS. 2 to 5) for processing and editing is registered in advance. Finally, this information is processed and generated to automatically generate ``journal entries'', which are basic data in financial accounting.

The journal information extraction unit 3 generates journal entries using the following two information collection methods.

■Use of variable information from irregularly generated slips ■Use of fixed information generated from fixed asset management operations that are periodically executed from a database in which fixed assets are registered The journal information editing section 4 is a journal information extraction section 3 The account is
In addition, since individual amounts can now be extracted by the registered data processing unit 2, the next step is to determine how to output these details together based on user-specific data, and whether to perform journal entry at the detail level or debit /Group journals with equal combinations of credits Select whether to perform journal entries at the total level, and perform necessary cumulative calculations when journalizing at the total level. Note that this selection can be made for each type of journal entry.

The automatic journal generation unit 5 converts the journal determined by the journal information editing unit 4 into a data format that can be linked to financial accounting and outputs it to an external output medium.

Next, the processing content of journal entry generation by the journal information extraction unit 3 will be explained in detail.

First, in case ■, that is, to generate journal entries from the vouchers imported by the fluctuation information input unit 1, the type of voucher (generally classified by asset acquisition, transfer, and retirement) and the coded type of asset are required. Recognize the types of journal entries that should be generated from

For example, if the type of the slip indicates "acquisition", two data of debit/credit accounts for the acquisition journal of the type matching the slip are extracted from the type table registered for each type of asset shown in FIG. Furthermore, the year, month, date, and amount are extracted from the slip, and the information necessary for one journal entry is pooled in the form of a journal entry.

In addition, if the type of the document is ``transfer'' or ``retirement'' (actually divided into disposal and sale), the book value at the time of this change (decreased from a certain amount based on a calculation formula) The resulting value) is used, so the journals that need to be generated are two journals: a disposal journal and a disposal difference journal.One journal requires two data for debit/credit accounts, so in the end, it is necessary to extract four data. be.

These extracted data utilize the type table, organization table, transfer journal table, and expense item table shown in FIGS. 2, 3, 4, and 5, respectively. Since the data extraction method is basically the same for both data transfer and retirement, we will use retirement (disposal) as an example and explain each possible pattern of data flow (in terms of user usage).

■-1 The first case is a method of extraction without going through an expense table, and is a case where account items are not managed separately for each department.

Let's take the example of disposing of the ○O machine at the Sanda factory. First, create a credit account rH102J from the depreciation journal for O○ Machine in the type table, and a debit account rA200. from the acquisition journal. is extracted and placed on the debit side of the disposal journal and the credit side of the disposal journal and disposal difference journal, as shown in FIG. Next, the disposal difference account rK101 in the transfer journal table.
is extracted and placed on the debit side of the disposal journal entry.

From the organization table, the financial accounting department [product A manufacturing department 1] for the Sanda factory is extracted and passed to another system.

■-2 In the second case, since the credit account of the depreciation journal entry in the type table is blank, the expense item and the department classification of the applicable organization in the organization table are extracted, and the corresponding expense item and department classification in the expense item table are extracted. This is a method to extract matching account items.

Let's take as an example the disposal of the ○Δ processing machine at the Fuchu factory. First, as described above, extract the account item 'F202J' that matches the expense item rABIJ and the department classification "Manufacturing Direct" from the expense item table, and as shown in Figure 7, write the disposal journal and As in the first method, for each credit of the disposal difference journal, a credit account rA300. is extracted and set.

Note that the transfer journal table applied in this case is different from that shown in FIG. 4, and assumes that the account for the disposal difference is blank and the expense item rAAIJ is specified. As a result, the account item "F200" in which the corresponding expense item rAAIJ in the expense item table matches the department classification "manufacturing direct" is extracted and placed on the debit side of the disposal difference journal.

0)-3 The third case is a case where both the credit account and the expense item in the depreciation journal entry in the type table are blank, and in this case, the account item cannot be generated. therefore,
This case is considered non-depreciation, and no disposal journal is generated, but only a disposal difference journal is generated.

Let's take the example of disposing of office equipment for accounting at the head office.

First, extract the expense item rAA I J from the acquisition journal entry for office equipment in the type table, and the department classification "general management department" for head office accounting in the organization table, and extract the account item "Floo" that matches both. , as shown in Figure 8, the discard difference journal is placed on the credit side.Assuming that the transfer journal table shown in Figure 4 is applied in this case, the debit side is discarded as in the first case. Difference account rK1
01. will be placed.

By finely setting each table based on such rules, account items can be created with a greater degree of freedom. Note that each of the above cases concerns disposal, but in the case of transfer, a transfer difference account is extracted instead of the above-mentioned disposal difference account.

Each of the cases shown above is a case of journal entries that individually correspond to only the relevant assets based on the change information.

■Next, the number of times a year that fixed assets management is performed in accounting operations differs for each company, but there are cases where journal entries are generated from all asset data that is usually processed on the monthly or bimonthly closing date. I will explain about it.

Specifically, this applies to journal entries due to the occurrence of depreciation expenses.

In this case, since there is only data for expense item codes and credit accounts in FIG. 2, debit accounts must be generated from expense item codes. In this case, we will use the table shown in Figure 3 for extracting the departments where expense items occur, and the expense table showing the account items for each department shown in Figure 5.The method of searching for account items by combining them is illustrated in Figure 6. Same as for disposal.

Journal account items with different meanings can be selected using each of the methods described above. Although the journal entry shown here is an example, it can correspond to account items for various other types of fluctuations. In addition, since the original data before generation can be set by the user,
Free coding systems can be used.

〔Effect of the invention〕

As explained above, the present invention makes it possible to generate many types of journal entries through effective registration of user-specific data and combinations of parameters. This greatly reduces human intervention and eliminates the need to store duplicate data, which reduces memory and eliminates the need to check for transcription errors, reducing machine time during actual iteration. There is an effect that it can be done.

[Brief explanation of the drawing]

FIG. 1 shows one embodiment of the present invention, FIGS. 2 to 5 show examples of registration formats of user-specific data, and FIGS. 6 to 8 show examples of journal entry for each case. 1... Fluctuation information input section, 2... Registered data processing section,
3... Journal information extraction department, 4... Journal information editing department, 5
. . . Automatic journal generation unit, 6. User-specific data file, 7. Database. Agent Patent Attorney Susumu Uchihara, r;, a,”, “゛・
・Do, -ni/ Figure 1 '7 PIZ diagram tj! ! J3 Figure 6 Figure 7 μs Diagram

Claims (1)

[Claims] A type table that shows acquisition journal entries and depreciation journal entries for each fixed asset by account or expense item, an organization table that shows department divisions and characteristics for each business office, and an account or account for each difference between transfer, disposal, and sale. A transfer journal table showing expense items and an expense table showing account items determined by the expense item and the department classification are registered in advance in a file as user-specific data, and the user is transferred according to the contents of the entered fluctuation information. A fixed asset journal entry method that is characterized by the ability to automatically perform various journal entry processes by extracting unique data.